=====FINAL=====
 1) VAT (at 20%) and gross totals (GBP, 2dp):
- INV-101: VAT £240.00, Gross £1440.00
- INV-102: VAT £90.00, Gross £540.00
- INV-103: VAT £460.00, Gross £2760.00
- INV-104: VAT £36.00, Gross £216.00
- INV-105: VAT £195.10, Gross £1170.60

2) Overdue invoices (due before 2026-10-14): INV-101, INV-102, INV-105.

3) Total gross amount overdue: £3150.60

4) Email draft:

Subject: Reminder regarding overdue invoice INV-105

Dear Tyne Accountants,

I hope you are well. We note that invoice INV-105, issued on 1 August 2026 and due for payment on 31 August 2026, remains outstanding in the sum of £1,170.60.

We would be grateful if you could arrange for settlement at your earliest convenience. Please do not hesitate to contact me if you require a copy of the invoice or have any queries.

Thank you for your assistance.

Best regards,
[Your Name]
[Your Position]
[Your Company]
[Contact Information]

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